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1 – 10 of over 17000Stephanie D. Grimm and Sheneeta W. White
Section 404 of the Sarbanes–Oxley Act (SOX) altered the relationship between auditors and their clients by requiring an external audit of companies’ internal controls. Regulatory…
Abstract
Section 404 of the Sarbanes–Oxley Act (SOX) altered the relationship between auditors and their clients by requiring an external audit of companies’ internal controls. Regulatory guidance is interpreted and applied by external auditors to comply with SOX. The purpose of this paper is to apply service operations management theories and techniques to the internal control audit process to better understand the role regulatory guidance plays in audit services. We discuss service operations management theories that apply to the production of audit services and employ the operations management technique of simulation to examine the effects of a historical relationship between the client and the auditor, information sharing between the client and the auditor, and the auditor’s perceived risk of the client on the internal control audit process. The application of service operations management theories and the simulation results illustrate that risk and information sharing are key factors for the audit process. The results suggest the updated Public Company Accounting Oversight Board guidance from Auditing Standard 2 to Auditing Standard 5 appropriately increased audit effectiveness by encouraging risk-based judgments and information sharing. This paper merges accounting and service operations management research to examine the effects of regulatory guidance on the internal control audit process. The paper uses simulation to illustrate the importance of interpreting regulatory guidance and the specific effects of risk and information sharing on the internal control audit process.
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Adam Sadowski, Piotr Wojciechowski and Per Engelseth
In a volatile marketplace, warehouse management is fundamentally contingent of changes in its supply network environment. Flexibility is therefore a key logistics issue in…
Abstract
Purpose
In a volatile marketplace, warehouse management is fundamentally contingent of changes in its supply network environment. Flexibility is therefore a key logistics issue in distribution centre management. This study probes into the nature of warehouse flexibility in a supply network through simulation.
Design/methodology/approach
By using the FlexSim simulation tool the dynamic behaviour of the warehouse system are conceptualised, documented, simulated, analysed and evaluated.
Findings
Simulation revealed that external changes affect daily processes and the reorganisation of warehouse processes. Given the extensity of resource use, simulation also revealed that process reorganisation should not be a daily undertaking. This is because warehouse processes react in unpredictable and different manners to even the smallest disturbance from the environment. This reaction is not necessarily negative impending more long-term change of warehouse processes.
Originality/value
The warehouse is a complex system that self-adapts with limited need to calculate new optimised warehouse processes to counter changes in its environment. Rather than following deterministic optimisation procedures, the development of flexible resources is a key issue in warehouse management. The applied simulation model is generic and therefore applicable in other distribution centres pointing to how to monitor warehouse processes to in a pre-emptively develop warehouse flexibility through change of process context.
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Günsu Merin Abbas and Ipek Gursel Dino
Biocontaminants represent higher risks to occupants' health in shared spaces. Natural ventilation is an effective strategy against indoor air biocontamination. However, the…
Abstract
Purpose
Biocontaminants represent higher risks to occupants' health in shared spaces. Natural ventilation is an effective strategy against indoor air biocontamination. However, the relationship between natural ventilation and indoor air contamination requires an in-depth investigation of the behavior of airborne infectious diseases, particularly concerning the contaminant's viral and aerodynamic characteristics. This research investigates the effectiveness of natural ventilation in preventing infection risks for coronavirus disease (COVID-19) through indoor air contamination of a free-running, naturally-ventilated room (where no space conditioning is used) that contains a person having COVID-19 through building-related parameters.
Design/methodology/approach
This research adopts a case study strategy involving a simulation-based approach. A simulation pipeline is implemented through a number of design scenarios for an open office. The simulation pipeline performs integrated contamination analysis, coupling a parametric 3D design environment, computational fluid dynamics (CFD) and energy simulations. The results of the implemented pipeline for COVID-19 are evaluated for building and environment-related parameters. Study metrics are identified as indoor air contamination levels, discharge period and the time of infection.
Findings
According to the simulation results, higher indoor air temperatures help to reduce the infection risk. Free-running spring and fall seasons can pose higher infection risk as compared to summer. Higher opening-to-wall ratios have higher potential to reduce infection risk. Adjacent window configuration has an advantage over opposite window configuration. As a design strategy, increasing opening-to-wall ratio has a higher impact on reducing the infection risk as compared to changing the opening configuration from opposite to adjacent. However, each building setup is a unique case that requires a systematic investigation to reliably understand the complex airflow and contaminant dispersion behavior. Metrics, strategies and actions to minimize indoor contamination risks should be addressed in future building standards. The simulation pipeline developed in this study has the potential to support decision-making during the adaptation of existing buildings to pandemic conditions and the design of new buildings.
Originality/value
The addressed need of investigation is especially crucial for the COVID-19 that is contagious and hazardous in shared indoors due to its aerodynamic behavior, faster transmission rates and high viral replicability. This research contributes to the current literature by presenting the simulation-based results for COVID-19 as investigated through building-related and environment-related parameters against contaminant concentration levels, the discharge period and the time of infection. Accordingly, this research presents results to provide a basis for a broader understanding of the correlation between the built environment and the aerodynamic behavior of COVID-19.
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Anand Prakash, Sanjay Kumar Jha and Rajendra Prasad Mohanty
The purpose of this paper is to propose the idea of linking the use of the Monte Carlo simulation with scenario planning to assist strategy makers in formulating strategy in the…
Abstract
Purpose
The purpose of this paper is to propose the idea of linking the use of the Monte Carlo simulation with scenario planning to assist strategy makers in formulating strategy in the face of uncertainty relating to service quality gaps for life insurance business, where discontinuities always remain for need‐based selling.
Design/methodology/approach
The paper reviews briefly some applications of scenario planning. Scenario planning emphasizes the development of a strategic plan that is robust across different scenarios. The paper provides considerable evidence to suggest a new strategic approach using Monte Carlo simulation for making scenario planning.
Findings
The paper highlights which particular service quality gap attribute as risk impacts most and least for the possibility of occurrences as best case, worst case, and most likely case.
Research limitations/implications
This study suffers from methodological limitations associated with convenience sampling and anonymous survey‐based research.
Practical implications
The approach using Monte Carlo simulation increases the credibility of the scenario to an acceptable level, so that it will be used by managers and other decision makers.
Social implications
The paper provides a thorough documentation on scenario planning upon studying the impact of risk and uncertainty in service quality gap for making rational decisions in management of services such that managers make better justification and communication for their arguments.
Originality/value
The paper offers empirical understanding of the application of Monte Carlo simulation to scenario planning and identifies key drivers which impact most and least on service quality gap.
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Haijian Li, Junjie Zhang, Zihan Zhang and Zhufei Huang
This paper aims to use active fine lane management methods to solve the problem of congestion in a weaving area and provide theoretical and technical support for traffic control…
Abstract
Purpose
This paper aims to use active fine lane management methods to solve the problem of congestion in a weaving area and provide theoretical and technical support for traffic control under the environment of intelligent connected vehicles (ICVs) in the future.
Design/methodology/approach
By analyzing the traffic capacities and traffic behaviors of domestic and foreign weaving areas and combining them with field investigation, the paper proposes the active and fine lane management methods for ICVs to optimal driving behavior in a weaving area. The VISSIM simulation of traffic flow vehicle driving behavior in weaving areas of urban expressways was performed using research data. The influence of lane-changing in advance on the weaving area was evaluated and a conflict avoidance area was established in the weaving area. The active fine lane management methods applied to a weaving area were verified for different scenarios.
Findings
The results of the study indicate that ICVs complete their lane changes before they reach a weaving area, their time in the weaving area does not exceed the specified time and the delay of vehicles that pass through the weaving area decreases.
Originality/value
Based on the vehicle group behavior, this paper conducts a simulation study on the active traffic management control-oriented to ICVs. The research results can optimize the management of lanes, improve the traffic capacity of a weaving area and mitigate traffic congestion on expressways.
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Michail Katsigiannis, Minas Pantelidakis and Konstantinos Mykoniatis
With hybrid simulation techniques getting popular for systems improvement in multiple fields, this study aims to provide insight on the use of hybrid simulation to assess the…
Abstract
Purpose
With hybrid simulation techniques getting popular for systems improvement in multiple fields, this study aims to provide insight on the use of hybrid simulation to assess the effect of lean manufacturing (LM) techniques on manufacturing facilities and the transition of a mass production (MP) facility to incorporating LM techniques.
Design/methodology/approach
In this paper, the authors apply a hybrid simulation approach to improve an educational automotive assembly line and provide guidelines for implementing different LM techniques. Specifically, the authors describe the design, development, verification and validation of a hybrid discrete-event and agent-based simulation model of a LEGO® car assembly line to analyze, improve and assess the system’s performance. The simulation approach examines the base model (MP) and an alternative scenario (just-in-time [JIT] with Heijunka).
Findings
The hybrid simulation approach effectively models the facility. The alternative simulation scenario (implementing JIT and Heijunka LM techniques) improved all examined performance metrics. In more detail, the system’s lead time was reduced by 47.37%, the throughput increased by 5.99% and the work-in-progress for workstations decreased by up to 56.73%.
Originality/value
This novel hybrid simulation approach provides insight and can be potentially extrapolated to model other manufacturing facilities and evaluate transition scenarios from MP to LM.
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Annette T. Maruca and Desiree A. Diaz
Alcohol withdrawal syndrome (AWS) is a serious condition that can result in death if it is not recognized and treated appropriately. A high fidelity simulation scenario on AWS was…
Abstract
Purpose
Alcohol withdrawal syndrome (AWS) is a serious condition that can result in death if it is not recognized and treated appropriately. A high fidelity simulation scenario on AWS was created for psychiatric nurses in an educational setting that focused on the recognition of alcohol withdrawal, implementation of the Clinical Institute Withdrawal Assessment (CIWA) and initiation of appropriate treatment and management of AWS.
Design/methodology/approach
A formative assessment teaching strategy was used to evaluate the development and implementation of a high fidelity simulation (HFS) on alcohol withdrawal syndrome. The HFS was part of a baccalaureate undergraduate psychiatric nursing education designed to reinforce classroom theory and clinical application. Results were measured using a self‐report survey completed by students that focused on the details of content and performance.
Findings
Feedback from the 38 nursing students who evaluated the HFS was overall positive. Survey results showed that the HFS scenario reinforced the classroom theory on addiction and mental disorders while translating and supporting student's learning to clinical practice. The HFS provided opportunity for students to practice skills when they had not had this experience during the clinical rotation. Only four students felt uncomfortable with decision making and initiating the CIWA scale after the HFS.
Originality/value
There is a gap in the development and use of standardized simulations for mental health and substance abuse scenarios as a teaching strategy in nursing programs. The results of this study supported using HFS as an educational strategy and set the stage for future complex simulations such as dual diagnosis and clients with comorbidities.
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Mahesh Kumar, Omkarprasad S Vaidya and Rajiv Kumar Srivastava
The purpose of this paper is to improve the understanding of the role of the bottlenecks in the dynamic software development supply chains. The paper examines the effects of the…
Abstract
Purpose
The purpose of this paper is to improve the understanding of the role of the bottlenecks in the dynamic software development supply chains. The paper examines the effects of the task priorities in the software development and investigates the possible strategies to manage them effectively.
Design/methodology/approach
In this paper, a software development supply chain has been simulated. This includes modeling of the various sizes of software requirement, different priorities, variations in development times, quality defects, etc. The model assumes a fixed set of resources of various skills. The model is studied for the bottlenecks, throughput, work in progress (WIP), etc. under various work preemption scenarios.
Findings
The results indicate that job priorities impact the bottleneck formulation, throughput and WIP of the software development. The work interruption policies to accommodate priority jobs adversely impact the throughput. Selective introduction of interruptions by leaving the bottlenecks from interruptions helps balancing the throughput and priorities.
Research limitations/implications
The impact of the learning curve and knowledge acquisition time needed by the resources to restart the interrupted work has not been considered in this paper, which can be a future area of research.
Practical implications
The paper helps the practicing managers evaluate the dynamics of the bottlenecks with various task management approaches and comprehend the possible tradeoffs between priority and throughout.
Originality/value
The paper looks at software development from a perspective of workflow dynamics. This is a pioneer effort, as it utilizes simulation and modeling approach in understanding the software supply chains better.
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Stephan J. de Jong and Wouter W.A. Beelaerts van Blokland
Implementation of lean manufacturing is currently performed in the production industry; however, for the airline maintenance service industry, it is still in its infancy…
Abstract
Purpose
Implementation of lean manufacturing is currently performed in the production industry; however, for the airline maintenance service industry, it is still in its infancy. Indicators such as work in process, cycle time, on-time performance and inventory are useful indicators to measure lean implementation; however, a financial economic perspective taking fixed assets into consideration is still missing. Hence, the purpose of this paper is to propose a method to measure lean implementation from a fixed asset perspective for this type of industry. With the indicators, continuous improvement scenarios can be explored by value stream discrete event simulation.
Design/methodology/approach
From literature, indicators regarding asset specificity to measure lean implementation are found. These indicators are analysed by a linear least square method to know if variables are interrelated to form a preliminary model. The indicators are tested by value stream-based discrete event simulation regarding continuous improvement scenarios.
Findings
With the new found lean transaction cost efficiency indicators, namely, turnover, gross margin and inventory pre-fixed asset (T/FA, GM/FA and I/FA, respectively), it is possible to measure operation performance from an asset specificity perspective under the influence of lean implementation. Secondly, the results of implementing continuous improvement scenarios are measured with the new indicators by a discrete event simulation.
Research limitations/implications
This research is limited to the airline maintenance, repair and overhaul (MRO) service industry regarding component repair. Further research is necessary to test the indicators regarding other airline MRO service companies and other sectors of complex service industries like health care.
Practical implications
The lean transaction cost efficiency model provides the capability for a maintenance service company to simulate the effects of process improvements on operation performance for service-based companies prior to implementation.
Social/implications
Simulation of a Greenfield process can involve employees with possible changes in processes. This approach supports the adoption of anticipated changes.
Originality/value
The found indicators form a preliminary model, which contributes to the usage and linkage of theories on lean manufacturing and transaction cost theory – asset specificity.
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Fang-Jye Shiue, Hsin-Yun Lee, Meng-Cong Zheng, Akhmad F.K. Khitam and Sintayehu Assefa
For large projects, project segmentation and planning the size of contract packages in construction bids is a complex and critical issue. Due to the nature of construction…
Abstract
Purpose
For large projects, project segmentation and planning the size of contract packages in construction bids is a complex and critical issue. Due to the nature of construction projects, which frequently have large budgets, long durations and many activities with complex procedures, project segmentation involves complicated decision-making. To fill this gap, this study aims to develop an integrated model for planning project segmentation.
Design/methodology/approach
The proposed model integrates a simulation and multiple attribute decision-making method. The simulation is used to evaluate the bidding outcome of various project segmentations. The owner can then determine the bid-price behavior of contractors in response to varying work package sizes. The multiple attribute decision-making method is used to select the optimal segmentation solution from the simulated scenarios.
Findings
The proposed model is applied to a large road preservation project in Indonesia and incorporates bid participants and market conditions. The model provides seven scenarios for segmentation. The range of scenarios captures increasing competitiveness in the construction with the average bid price becoming gradually more beneficial for the owner. The model also utilizes a multiple attribute decision-making method to select the optimum scenario for the owner.
Originality/value
This study presents an applicable model for project segmentation that is useful for both project owners and contractors. By utilizing the proposed model, a project owner can segment a large project into smaller contract packages to create improved project pricing.
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